Mandrake Linux - Friendly Linux operating system for both servers and desktop
Here's Mandrake Linux. This is what I use. I did my time in M$ world. Linux isn't easy. But after time, I learned how things work in Linux. And it really does make sense here.
Also, there are a ton of Distros of Linux for folks who aren't fluent in Linux. Lindows for example. I do believe that any of the modern major distros of Linux start out newbie/user friendly.